HQ 084822: Classification of coated fabric

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 084822

                          July 14, 1989


CLA-2 CO:R:C:G  084822  HP

CATEGORY:  Classification

TARIFF NO.:  5903.20.2500

James F. O'Hara, Esq.
Stein Shostak Shostak & O'Hara
Suite 1240
3580 Wilshire Boulevard
Los Angeles, CA 90010-2597

RE:  Classification of coated fabric

Dear Mr. O'Hara:

     This is in reply to your letter of May 18, 1989, concerning
the tariff classification of fabric coated with polyurethane,
produced in Taiwan, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  Reference your client John
King, Inc.

FACTS:

     The merchandise at issue consists of 100 percent nylon
filament woven fabric said to be coated on one surface with
polyurethane plastics.  The plastics is not over 70 percent of
the weight of the finished product.

ISSUE:

     Is the fabric considered "coated with plastics" for tariff
purposes under the HTSUSA?

LAW AND ANALYSIS:

     Heading 5903, HTSUSA, provides for classification of 
textile products impregnated, coated, covered or laminated  with
plastics, other than tire cord covered by Heading 5902.

     Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

          Heading No. 59.03 applies to:

          (a) Textile fabrics, impregnated, coated, covered or
          laminated with plastics, ... other than:

               (1) Fabrics in which the impregnation, coating or
               covering cannot be seen with the naked eye
               (usually Chapters 50 to 55, 58 or 60); for the
               purpose of this provision, no account should be
               taken of any resulting change of colour; * * *

     The wording of Note 2(a)(1) ("cannot be seen with the naked
eye") is a clear expression by the drafters of the Harmonized
System that a significant, if not substantial, amount of material
must be added to a fabric for it to be considered "impregnated,
coated, covered or laminated.  The plastics material added to the
fabric must be visibly distinguishable from that fabric without
the use of magnification.  Any change in the "feel" of the
material is not taken into account.  In essence, the plastics
coating must alter the visual characteristic of the fabric in
order for the fabric to be considered "of plastics."  See HRL
084407 HP of May 10, 1989, attached.

     Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, the instant
merchandise has a transparent plastics application which,
although borderline, changes the surface character of the fabric
from textile to plastics.  There is a coating visible to the
naked eye.  Accordingly, the fabrics, as represented by the
samples, are classifiable under Heading 5903.

HOLDING:

     As a result of the foregoing, the merchandise at issue is
classifiable under subheading 5903.20.2500, textile category 229,
as textile fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 5902, with polyurethane, of
man-made fibers, other, other.  The applicable rate of duty is
8.5 percent ad valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division